Payers must withhold and remit 7 percent of reportable income to California
when performing federal backup withholding (with certain limited exceptions).
If a payer pays income to a nonresident or to a resident
at
certain minimum levels as required by the IRS, then California backup withholding
is required, except for:

Federal withholding forms and publications

Form W-9, Request for Taxpayer Identification Number and Certification

If a payer withholds incorrectly

If a payer backup withholds in error or backup withholds too much, then the
payer may refund the incorrect amount withheld if payment has not yet been sent
to us. The refund must be made prior to the end of the calendar year.

If the payer already sent the incorrect amount to us, then the payer may adjust
subsequent remittance of withholding.

How a payee provides their TIN to claim
backup withholding

To receive credit for your backup withholding, you must provide us with your
TIN (SSN, ITIN, FEIN, or CA Corp Number) before filing your tax return. Contact
us as soon as you receive your Form 592-B. Failure to provide your TIN will result
in a denial of your backup withholding credit.

The withholding amount shown on your Form 592-B must be claimed on one of the
following FTB tax returns, as appropriate: